1.

Totals of amounts in computer-recorded data fields, which are not usually added but are used only for data
processingcontrol purposes are called
A. field totals C. hash totals
B. Haas-Larzen Totals D. record totals

2. Which of the following computer documentation would an auditor MOST LIKELY utilize in obtaining
anunderstanding of an entity's internal control structure?
A. Program listings C. Record layouts
B. Record counts D. System flowcharts

3. Which of the following controls MOST likely would assure that an entity can reconstruct its financial records?
A. Backup CDs of critical files which are stored away from originals.
B. Personnel who are independent of data input perform parallel simulations.
C. Hardware controls are built into the computer by the computer manufacturer.
D. System flowcharts provide accurate descriptions of input and output operations

4. Which of the following procedures would an entity MOST likely include in its computer disaster recovery plan?
A. Maintain a listing of entity passwords with the network manager.
B. Develop an auxiliary power supply to provide uninterrupted electricity.
C. Translate data for storage puiposes with a cryptographic secret code.
D. Store duplicate copies of critical files in a location away from the computer center.

Study & evaluation of EDP controls

5. Internal control is ineffective when computer department personnel
A. originate changes in master files.
B. provide physical security for program files.
C. design documentation for computerized systems.
D. participate in computer software acquisition decisions.